Paulette
Encyclopedia
La Paulette was the name commonly given to the "annual right" (droit annuel), a special tax
levied by the French Crown during the Ancien Régime. It was first instituted on December 12, 1604 by King Henry IV
's minister Maximilien de Béthune, duc de Sully
. Originally under the terms of the Paulette, the holders of various government and judicial offices could secure the right to transfer their office at will by annually paying the Crown one sixtieth of the value of their office.
The transmission of judicial offices had been a common practice in France since the late Middle Ages, and by the beginning of the sixteenth century the practice had extended to almost all levels of the ever-increasing Renaissance state administration (such as seats in the Parlement
s) and played an important role in state finances. Custom had permitted officers to transfer their offices (résignation) to their heirs with royal permission in return for the payment of a fee. Before it was made illegal in 1521, it had been possible to leave open-ended the date that the transfer was to take effect. In 1534, the "forty days rule" was instituted (adapted from church practice), which made the successor's right void if the preceding office holder died within forty days of the transfer (in which case the office reverted to the state); however, a new fee, called the survivance jouissante protected against the forty days rule. Still, the new office holder had to meet the minimum qualifications needed for the office or else the office went back to the crown. A modification of the preceding, the Paulette tax substituted an annual tax to protect against the clauses of the forty days rule.
The Paulette tax provided the crown with a steady source of revenue while consolidating the practice of hereditary government offices. This left the administration of justice in France in the hands of a new and increasingly powerful hereditary class of magistrate
s, which came to be known as the noblesse de robe ("nobility
of the gown"), in contrast with the traditional aristocracy, known as the noblesse d'épée
("nobility of the sword"). This system was abolished after the French Revolution
.
While the tax provided revenue for the Crown, the salaries of government officials stressed the royal funds and forced the Crown to tax the lower classes heavily. During the rule of Louis XIV, his minister of finance Jean Baptiste Colbert bought back the offices from the nobles in order to reduce the spending of the king.
Tax
To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...
levied by the French Crown during the Ancien Régime. It was first instituted on December 12, 1604 by King Henry IV
Henry IV of France
Henry IV , Henri-Quatre, was King of France from 1589 to 1610 and King of Navarre from 1572 to 1610. He was the first monarch of the Bourbon branch of the Capetian dynasty in France....
's minister Maximilien de Béthune, duc de Sully
Maximilien de Béthune, duc de Sully
Maximilien de Béthune, first Duke of Sully was the doughty soldier, French minister, staunch Huguenot and faithful right-hand man who assisted Henry IV of France in the rule of France.-Early years:...
. Originally under the terms of the Paulette, the holders of various government and judicial offices could secure the right to transfer their office at will by annually paying the Crown one sixtieth of the value of their office.
The transmission of judicial offices had been a common practice in France since the late Middle Ages, and by the beginning of the sixteenth century the practice had extended to almost all levels of the ever-increasing Renaissance state administration (such as seats in the Parlement
Parlement
Parlements were regional legislative bodies in Ancien Régime France.The political institutions of the Parlement in Ancien Régime France developed out of the previous council of the king, the Conseil du roi or curia regis, and consequently had ancient and customary rights of consultation and...
s) and played an important role in state finances. Custom had permitted officers to transfer their offices (résignation) to their heirs with royal permission in return for the payment of a fee. Before it was made illegal in 1521, it had been possible to leave open-ended the date that the transfer was to take effect. In 1534, the "forty days rule" was instituted (adapted from church practice), which made the successor's right void if the preceding office holder died within forty days of the transfer (in which case the office reverted to the state); however, a new fee, called the survivance jouissante protected against the forty days rule. Still, the new office holder had to meet the minimum qualifications needed for the office or else the office went back to the crown. A modification of the preceding, the Paulette tax substituted an annual tax to protect against the clauses of the forty days rule.
The Paulette tax provided the crown with a steady source of revenue while consolidating the practice of hereditary government offices. This left the administration of justice in France in the hands of a new and increasingly powerful hereditary class of magistrate
Magistrate
A magistrate is an officer of the state; in modern usage the term usually refers to a judge or prosecutor. This was not always the case; in ancient Rome, a magistratus was one of the highest government officers and possessed both judicial and executive powers. Today, in common law systems, a...
s, which came to be known as the noblesse de robe ("nobility
Nobility
Nobility is a social class which possesses more acknowledged privileges or eminence than members of most other classes in a society, membership therein typically being hereditary. The privileges associated with nobility may constitute substantial advantages over or relative to non-nobles, or may be...
of the gown"), in contrast with the traditional aristocracy, known as the noblesse d'épée
French nobility
The French nobility was the privileged order of France in the Middle Ages and the Early Modern periods.In the political system of the Estates General, the nobility made up the Second Estate...
("nobility of the sword"). This system was abolished after the French Revolution
French Revolution
The French Revolution , sometimes distinguished as the 'Great French Revolution' , was a period of radical social and political upheaval in France and Europe. The absolute monarchy that had ruled France for centuries collapsed in three years...
.
While the tax provided revenue for the Crown, the salaries of government officials stressed the royal funds and forced the Crown to tax the lower classes heavily. During the rule of Louis XIV, his minister of finance Jean Baptiste Colbert bought back the offices from the nobles in order to reduce the spending of the king.